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With the rise of flexible working, partly in response to changes in tax and employment law legislation, there have been changes in how organisations are resourcing their people.

The Advisory Electric Rate increased on 1 December 2021 from 4ppm for 5ppm for the reimbursement of business mileage.

You could be forgiven for thinking everybody is already driving an Electric Vehicle (EV) in 2022.  Everywhere you look there are adverts for EVs, all the new models being released seem to be E

What is overseas workday relief?

Overseas workday relief (OWR) is the common parlance used to describe the situation whereby:

This is further to the article at The coronavirus job retention scheme – mistakes and corrections – are underclaims just as important as overclaims?

In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).

HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payments to tenants carrying out construction works to finish a building o

In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership Trust provisions to eliminate unnecessary costs, remove a potential

The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms ahead of the extension of Making Tax Digital (MTD) to income tax will place

The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on the case for more frequent revaluations for business rates.